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194 changes: 194 additions & 0 deletions
194
policyengine_us/parameters/gov/contrib/harris/capital_gains/brackets.yaml
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,194 @@ | ||
| description: Harris proposed to tax capital gains at the following rates. | ||
| rates: | ||
| description: Long term capital gain and qualified dividends (regular/non-AMT) rate | ||
| 1: | ||
| 2013-01-01: 0 | ||
| 2: | ||
| 2013-01-01: 0.15 | ||
| 3: | ||
| 2013-01-01: 0.2 | ||
| 4: | ||
| 2013-01-01: 0.28 | ||
| metadata: | ||
| unit: /1 | ||
| thresholds: | ||
| description: Top thresholds of long-term capital gains and qualified dividends (regular/non-AMT) tax brackets | ||
| metadata: | ||
| unit: currency-USD | ||
| period: year | ||
| reference: | ||
| - title: 2024 IRS data release | ||
| href: https://www.irs.gov/pub/irs-drop/rp-23-34.pdf#page=8 | ||
| - title: 2023 IRS data release | ||
| href: https://www.irs.gov/pub/irs-drop/rp-22-38.pdf#page=8 | ||
| - title: 2022 IRS data release | ||
| href: https://www.irs.gov/pub/irs-drop/rp-21-45.pdf#page=8 | ||
| - title: 2021 IRS data release | ||
| href: https://www.irs.gov/pub/irs-drop/rp-20-45.pdf#page=8 | ||
| - title: 2020 IRS data release | ||
| href: https://www.irs.gov/pub/irs-drop/rp-19-44.pdf#page=8 | ||
| - title: 2019 IRS data release | ||
| href: https://www.irs.gov/pub/irs-drop/rp-18-57.pdf#page=8 | ||
| - title: Internal Revenue Code §1(j)(5)(B) | ||
| # IRC defines amounts as of 2018. | ||
| # Defines COLA with rounded up to the nearest multiple of $50. | ||
| href: https://www.law.cornell.edu/uscode/text/26/1#j_5_B | ||
| 1: | ||
| HEAD_OF_HOUSEHOLD: | ||
| values: | ||
| 2013-01-01: 48_600 | ||
| 2014-01-01: 49_400 | ||
| 2015-01-01: 50_200 | ||
| 2016-01-01: 50_400 | ||
| 2017-01-01: 50_800 | ||
| 2018-01-01: 51_700 | ||
| 2019-01-01: 52_750 | ||
| 2020-01-01: 53_600 | ||
| 2021-01-01: 54_100 | ||
| 2022-01-01: 55_800 | ||
| 2023-01-01: 59_750 | ||
| 2024-01-01: 63_000 | ||
| JOINT: | ||
| values: | ||
| 2013-01-01: 72_500 | ||
| 2014-01-01: 73_800 | ||
| 2015-01-01: 74_900 | ||
| 2016-01-01: 75_300 | ||
| 2017-01-01: 75_900 | ||
| 2018-01-01: 77_200 | ||
| 2019-01-01: 78_750 | ||
| 2020-01-01: 80_000 | ||
| 2021-01-01: 80_800 | ||
| 2022-01-01: 83_350 | ||
| 2023-01-01: 89_250 | ||
| 2024-01-01: 94_050 | ||
| SEPARATE: | ||
| values: | ||
| 2013-01-01: 36_250 | ||
| 2014-01-01: 36_900 | ||
| 2015-01-01: 37_450 | ||
| 2016-01-01: 37_650 | ||
| 2017-01-01: 37_950 | ||
| 2018-01-01: 38_600 | ||
| 2019-01-01: 39_375 | ||
| 2020-01-01: 40_000 | ||
| 2021-01-01: 40_400 | ||
| 2022-01-01: 41_675 | ||
| 2023-01-01: 44_625 | ||
| 2024-01-01: 47_025 | ||
| SINGLE: | ||
| values: | ||
| 2013-01-01: 36_250 | ||
| 2014-01-01: 36_900 | ||
| 2015-01-01: 37_450 | ||
| 2016-01-01: 37_650 | ||
| 2017-01-01: 37_950 | ||
| 2018-01-01: 38_600 | ||
| 2019-01-01: 39_375 | ||
| 2020-01-01: 40_000 | ||
| 2021-01-01: 40_400 | ||
| 2022-01-01: 41_675 | ||
| 2023-01-01: 44_625 | ||
| 2024-01-01: 47_025 | ||
| SURVIVING_SPOUSE: | ||
| values: | ||
| 2013-01-01: 72_500 | ||
| 2014-01-01: 73_800 | ||
| 2015-01-01: 74_900 | ||
| 2016-01-01: 75_300 | ||
| 2017-01-01: 75_900 | ||
| 2018-01-01: 77_200 | ||
| 2019-01-01: 78_750 | ||
| 2020-01-01: 80_000 | ||
| 2021-01-01: 80_800 | ||
| 2022-01-01: 83_350 | ||
| 2023-01-01: 89_250 | ||
| 2024-01-01: 94_050 | ||
| 2: | ||
| HEAD_OF_HOUSEHOLD: | ||
| values: | ||
| 2013-01-01: 425_000 | ||
| 2014-01-01: 432_200 | ||
| 2015-01-01: 439_000 | ||
| 2016-01-01: 441_000 | ||
| 2017-01-01: 444_550 | ||
| 2018-01-01: 452_400 | ||
| 2019-01-01: 461_700 | ||
| 2020-01-01: 469_050 | ||
| 2021-01-01: 473_750 | ||
| 2022-01-01: 488_500 | ||
| 2023-01-01: 523_050 | ||
| 2024-01-01: 551_350 | ||
| JOINT: | ||
| values: | ||
| 2013-01-01: 450_000 | ||
| 2014-01-01: 457_600 | ||
| 2015-01-01: 464_850 | ||
| 2016-01-01: 466_950 | ||
| 2017-01-01: 470_700 | ||
| 2018-01-01: 479_000 | ||
| 2019-01-01: 488_850 | ||
| 2020-01-01: 496_600 | ||
| 2021-01-01: 501_600 | ||
| 2022-01-01: 517_200 | ||
| 2023-01-01: 553_850 | ||
| 2024-01-01: 583_750 | ||
| SEPARATE: | ||
| values: | ||
| 2013-01-01: 225_000 | ||
| 2014-01-01: 228_800 | ||
| 2015-01-01: 232_425 | ||
| 2016-01-01: 233_475 | ||
| 2017-01-01: 235_350 | ||
| 2018-01-01: 239_500 | ||
| 2019-01-01: 244_425 | ||
| 2020-01-01: 248_300 | ||
| 2021-01-01: 250_800 | ||
| 2022-01-01: 258_600 | ||
| 2023-01-01: 276_900 | ||
| 2024-01-01: 291_850 | ||
| SINGLE: | ||
| values: | ||
| 2013-01-01: 400_000 | ||
| 2014-01-01: 406_750 | ||
| 2015-01-01: 413_200 | ||
| 2016-01-01: 415_050 | ||
| 2017-01-01: 418_400 | ||
| 2018-01-01: 425_800 | ||
| 2019-01-01: 434_550 | ||
| 2020-01-01: 441_450 | ||
| 2021-01-01: 445_850 | ||
| 2022-01-01: 459_750 | ||
| 2023-01-01: 492_300 | ||
| 2024-01-01: 518_900 | ||
| SURVIVING_SPOUSE: | ||
| values: | ||
| 2013-01-01: 450_000 | ||
| 2014-01-01: 457_600 | ||
| 2015-01-01: 464_850 | ||
| 2016-01-01: 466_950 | ||
| 2017-01-01: 470_700 | ||
| 2018-01-01: 479_000 | ||
| 2019-01-01: 488_850 | ||
| 2020-01-01: 496_600 | ||
| 2021-01-01: 501_600 | ||
| 2022-01-01: 517_200 | ||
| 2023-01-01: 553_850 | ||
| 2024-01-01: 583_750 | ||
|
|
||
| 3: | ||
| HEAD_OF_HOUSEHOLD: | ||
| values: | ||
| 2013-01-01: 1_000_000 | ||
| JOINT: | ||
| values: | ||
| 2013-01-01: 1_000_000 | ||
| SEPARATE: | ||
| values: | ||
| 2013-01-01: 1_000_000 | ||
| SINGLE: | ||
| values: | ||
| 2013-01-01: 1_000_000 | ||
| SURVIVING_SPOUSE: | ||
| values: | ||
| 2013-01-01: 1_000_000 |
11 changes: 11 additions & 0 deletions
11
policyengine_us/parameters/gov/contrib/harris/capital_gains/in_effect.yaml
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| Original file line number | Diff line number | Diff line change |
|---|---|---|
| @@ -0,0 +1,11 @@ | ||
| description: Vice President Kamala Harris has proposed to add a top capital gains tax bracket, which comes into effect if this is true. | ||
| metadata: | ||
| unit: bool | ||
| period: year | ||
| label: Harris capital gains tax reform in effect | ||
| reference: | ||
| - title: A New Way Forward for the Middle Class | ||
| href: https://kamalaharris.com/wp-content/uploads/2024/09/Policy_Book_Economic-Opportunity.pdf#page=73 | ||
|
|
||
| values: | ||
| 0000-01-01: false |
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